tax-IT

Digital transformation in tax administration forms the core focus of this research-driven initiative, which examines the intersection of innovative digital technologies and fiscal compliance. The project systematically analyzes the legal, procedural, and technical implications of deploying advanced tools—such as algorithms and specialized software—in tax enforcement and taxpayer interactions. By addressing gaps in regulatory frameworks, it seeks to mitigate risks of disproportionate rights violations while aligning with broader EU digitalization efforts in public administration. Beyond theoretical contributions, the initiative develops prototype solutions tailored for Italian tax authorities, aiming to bridge the gap between legal requirements and technological implementation. Operational since mid-2024, the endeavor combines interdisciplinary expertise to produce actionable insights for legislators and administrative bodies. Its dual emphasis on legal analysis and software prototyping underscores a pragmatic approach to modernizing tax systems, ensuring both compliance efficiency and safeguards for taxpayer protections. The project’s scope extends from procedural tax applications to judicial processes, reflecting a comprehensive view of digitalization’s role in fiscal governance.